Università degli Studi di Napoli "Parthenope"

Teaching schedule

Academic year: 
2021/2022
Belonging course: 
Course of Master's Degree Programme on PUBLIC MANAGEMENT
Location: 
Napoli
Disciplinary sector: 
BUSINESS ADMINISTRATION AND MANAGEMENT (SECS-P/07)
Language: 
Italian
Credits: 
10
Year of study: 
1
Teachers: 
Cycle: 
First Semester
Hours of front activity: 
80

Language

Italian

Course description

The aim of the course is to provide knowledge of the principles, logics and operational tools of economics and accounting applied to administrations and companies operating in the public context, with particular references to accounting and information systems used by the Public Administration: cash-basis accounting and accrual accounting.
The course aims to develop the student's ability to collect and interpret the information deriving from the accounting deemed useful for making independent judgments on the business processes and on the economic, financial and equity results of the business; to communicate information, ideas, problems and solutions to their interlocutors; to develop those learning skills that will be necessary to undertake subsequent studies with a high degree of autonomy.
Knowledge and understanding
At the end of the course the student must have acquired the knowledge of accounting in the public administration. Knowledge and understanding are achieved through lectures and exercises. The method of verification of this knowledge and ability consists in carrying out exercises.
Ability to apply knowledge and understanding
The course aims to develop the student's ability to collect and interpret the information deriving from the accounting deemed useful to formulate independent judgments on the business processes and the results of the business activity; to communicate information, ideas, problems and solutions to their interlocutors; to develop those learning skills useful for undertaking subsequent studies with a high degree of autonomy. The ability to apply knowledge and understanding is developed by conducting lectures and exercises. The method of verifying these abilities to apply knowledge and understanding consists in carrying out exercises.
Autonomy of judgment
At the end of the course, the student will be able to collect and interpret the accounting information deemed useful to determine independent judgments necessary to support the decision-making processes that take place in the company. Autonomy of judgment is developed and tested through the performance of exercises.
Communication skills
At the end of the course, the student will be able to interpret the cash basis accounting data and the accrual accounting data deemed useful for communicating information, ideas, problems and solutions to their interlocutors. Communication skills are developed through exercises. The verification of the acquisition of communication skills takes place through the assessment of the student's expository and argumentative capacity, of its communicative effectiveness, of terminological correctness during the exam.
Learning ability
At the end of the course, the student will have acquired learning skills that will be necessary to undertake subsequent studies with a high degree of autonomy. Learning skills are achieved and tested in frontal lectures, through practical exercises and assessed through the exam.

Prerequisites

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Syllabus

The aim of the course is to provide knowledge of the accounting and information systems used by the Public Administration: cash-basis accounting and accrual accounting.
The course aims to develop the student's ability to collect and interpret the information deriving from the accounting deemed useful for making independent judgments on the business processes and on the economic, financial and equity results of the business; to communicate information, ideas, problems and solutions to their interlocutors; to develop those learning skills that will be necessary to undertake subsequent studies with a high degree of autonomy.

The course aims to provide knowledge of the principles, logic and operational tools of economics and accounting applied to administrations and companies operating in the public context.
The analysis of the economy, management and accounting of companies and public companies will be the fundamental core of the course. To this end, the topics to be studied will be the following: in the first part of the course (30 hours) we will deepen: the functions and peculiarities of public institutions; financing and production of public value; in the second part (25 hours): we will deepen: the accounting harmonization process in the PA; financial accounting and financial accounting; The budget estimate; The principle of enhanced financial competence; The accounting records: the financial revenue and expenditure cycle; The transition from legal accounting to harmonized accounting; Reporting; in the third part (25 hours): the local public group; the consolidated balance sheet of the local authorities; accountability; performance evaluation and performance management; the control system.

Teaching Methods

lessons, tests and analysis of case studies

Textbooks

Mulazzani M. (a cura di), L’armonizzazione contabile delle Regioni, degli Enti locali e dei loro organismi, Maggioli, 2018.

Puddu L. (a cura di) (2013), IL BILANCIO CONSOLIDATO DEGLI ENTI LOCALI, ODCEC Ivrea, Pinerolo, Torino.

THE CONCEPTUAL FRAMEWORK FOR Exposure Draft
GENERAL PURPOSE FINANCIAL REPORTING October 2011
BY PUBLIC SECTOR ENTITIES - International Public Sector Accounting Standards Board (IPSASB)

Learning assessment

The final exam includes a compulsory written test, concerning both general theory and quantitative topics, and articulated in closed and/or open questions and exercises. Based on the results of the written test, the student is entitled to provide supplementary elements through an oral exam. During the course will be carried out exercises in itinere also intended as opportunities for self-assessment by the student of its knowledge.

More information

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